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Recent shifts from mainframes to networking technologies have given business the ability to meet challenges in the competitive markets with accurate, timely data distribution. Meanwhile, the blossoming of data communication has created the potential thorns of computer crimes. This article discusses the impact of networking technology on the business environment, identifies various types of computer misconduct, and presents measures for prevention. The article concludes by enumerating various issues involved in effectively sanctioning computer crimes.

This study examined a mediating model of income and pay satisfaction with a direct path (income → pay satisfaction) and an indirect path with two mediators (income → the love of money → pay equity comparison → pay satisfaction). Results of the whole sample showed that the indirect path was significant and the direct path was insignificant. When the indirect path was eliminated, income contributed positively to pay satisfaction. We then tested the model across two moderators: culture (the United States versus Spain) and gender. This study provides the following theoretical and empirical contributions: the direct relationship between income and pay satisfaction depends on the indirect path and the extent to which (1) income enhances the love of money and (2) the love of money is applied to evaluate pay equity comparison satisfaction. If both conditions exist, income leads to pay dissatisfaction. If the second condition does not exist, income does not lead to pay dissatisfaction. Pay satisfaction depends on (1) one’s love of money and (2) how one compares. The role of the love of money in pay satisfaction is “not”universal across cultures and gender.

This research examines the love of money as a moderator and as a mediator of the self‐reported income‐pay satisfaction relationship among university professors (lecturers). Hierarchical multiple regression results showed that the interaction effect between self‐reported income and the love of money on pay satisfaction was significant. For high‐love‐of‐money professors (lecturers), the relationship between income and pay satisfaction was positive and significant, however, for low‐love‐of‐money professors (lecturers), the relationship was not significant. High‐love‐of‐money participants had lower pay satisfaction than low‐love‐of‐money participants when the self‐reported income was below $89,139.53. When income was higher than $89,139.53, the pattern of pay satisfaction was reversed. Further, the love of money was a mediator of the self‐reported income‐pay satisfaction relationship. Income increases the love of money that, in turn, is used as a “frame of reference” to evaluate pay satisfaction.

This paper aims to consider the impact of outcome-based education (OBE) on students studying human services degrees, particularly those in a policing program. This work examines the validity of the notion that OBE is a progressive teaching approach that improves the quality of education and subsequently professional practice.

A critical analysis of a systemised outcome-based teaching and learning approach is adopted.

OBE has, as an idea, swept across most educational institutions in an apparently revolutionary wave. However, any critical scrutiny of this systemised approach to teaching and learning calls into question whether it is really progressive or empty rhetoric achieving reactionary ends. Any systemised attempt at social change by way of neo-liberal outcomes that are not principle-driven will serve only to reinforce a philosophy of aggressive competition and individualism at the expense of the rule of law and social policy that is situated on a social contract foundation.

The practical implications of this paper relate to the delivery of higher education teaching, with particular reference to human service degrees such as policing: the use of post-modernist theory to develop contemporary teaching and learning systems has created challenges with regards to scientific knowledge; a principled, deontological teaching and learning system rather than a utilitarian “outcome”-based delivery is proposed; the validity of the notion that outcome-based teaching and learning systems are progressive initiatives that improve the quality of education is questioned; and the impact of OBE for students entering human services professions such as policing has implications for public and community safety.

This paper considers the efficacy of OBE as a model for higher education teaching, with particular reference to human services degrees such as policing.

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS

This work aims to combine the cloud robotics technologies with deep reinforcement learning to build a distributed training architecture and accelerate the learning procedure of autonomous systems. Especially, a distributed training architecture for navigating unmanned aerial vehicles (UAVs) in complicated dynamic environments is proposed.

This study proposes a distributed training architecture named experience-sharing learner-worker (ESLW) for deep reinforcement learning to navigate UAVs in dynamic environments, which is inspired by cloud-based techniques. With the ESLW architecture, multiple worker nodes operating in different environments can generate training data in parallel, and then the learner node trains a policy through the training data collected by the worker nodes. Besides, this study proposes an extended experience replay (EER) strategy to ensure the method can be applied to experience sequences to improve training efficiency. To learn more about dynamic environments, convolutional long short-term memory (ConvLSTM) modules are adopted to extract spatiotemporal information from training sequences.

Experimental results demonstrate that the ESLW architecture and the EER strategy accelerate the convergence speed and the ConvLSTM modules specialize in extract sequential information when navigating UAVs in dynamic environments.

Inspired by the cloud robotics technologies, this study proposes a distributed ESLW architecture for navigating UAVs in dynamic environments. Besides, the EER strategy is proposed to speed up training processes of experience sequences, and the ConvLSTM modules are added to networks to make full use of the sequential experiences.

This research employs institutional characteristics and market‐related factors to predict undergraduate students' tuition at 190 private colleges and universities in the USA. Results showed that the strongest correlations among variables for college tuition were reputation ranking and SAT scores. Results of a hierarchical multiple regression revealed that the type of institution, academic reputation ranking, the annual expenditures, geographic region, the existence of professional schools, the size of the faculty and the undergraduate student body, and university presidents' pay and benefits are all significant predictors of college tuition. After controlling all other variables, the unique contribution made by reputation ranking is still a significant predictor of college tuition. Research institutions charged their students more than liberal arts colleges, which, in turn, charged more than doctoral granting I institutions. Implications for parents and students, private colleges and universities, human resource management, and the Matthew effect are discussed.

Using Japan REITs stock data, this paper examines the risk‐return relations conditional on up and down markets periods. The results show that beta is significantly and positively (negatively) related to realized returns in up (down) markets before and after controlling for extra risk factors. The same conditional results are found for unsystematic risk and total risk, providing evidence that investors do not hold well‐diversified portfolios. Though skewness is significantly priced, the coefficients are unexpectedly positive (negative) in up (down) markets, indicating that investors dislike positively skewed portfolios and would ask for compensation if they are required to hold them during up markets. One possible reason is that the investors have a poor concept of skewness and/or they are too aggressive during bullish markets and so they ignore the benefit of positive skewness. Subsidiary results highlight that there is no seasonal effect in the conditional relation between beta/unsystematic risk/total risk/skewness and returns. This study is the first comprehensive study of the risk‐return relations in Japan REITs market, which provides out‐of‐sample evidence relative to earlier tests on Asian and international stock markets. The findings give important insights and provide useful guidance on investing in Japan REITs market.

This study examines the role of market orientation in the relationship between internal marketing and entrepreneurial orientation within private sports clubs.

The research is a descriptive-correlational study based on private sports clubs employees within Iran (Sanandaj). A theoretical model was developed based on the literature and tested using SPSS and PLS-SEM software.

The findings indicate a positive relationship between internal marketing and employees' entrepreneurial orientation. Market orientation has also played a positive mediating role in the relationship between internal marketing and entrepreneurial orientation.

The results suggest a higher level of market orientation in the organization can increase teamwork and, consequently, entrepreneurship development among employees. This is important in sports clubs as employees have a significant role in the success of the sports club. Club employees' satisfaction, generated through internal marketing, provides is a prerequisite for customer satisfaction. This therefore creates an environment supportive of entrepreneurial orientation in the club.